TTM04200 - »Ê¹ÚÌåÓýapp training requirement: Impact on tonnage tax
Qualifying ships
HMRCÂ to advise on whether a ship is qualifying
»Ê¹ÚÌåÓýapp minimum training obligation imposed by SI00/2129/REG4 is predicated on the officer complement of ‘qualifying shipsâ€�. Where there is doubt as to whether a ship is ‘qualifyingâ€�, the Department for Transport, or indeed the taxpayer, may request advice from the HMRC on their interpretation of FA00/SCH22/PARA19 to PARA20.
Request from DfT
»Ê¹ÚÌåÓýapp request and the reply will be routed via the Tonnage Tax Technical Adviser.
Request from taxpayer
»Ê¹ÚÌåÓýapp operational officer may give advice to the company directly, if it is already within tonnage tax, without involving the Tonnage Tax Technical Adviser.
Disagreement
Where HMRC/DfT and the taxpayer disagree as to whether a ship is qualifying, the Secretary of State for Transport has power under SI00/2129/REG10 (2) to set the training commitment.
References
| SI00/2129/REG4 (effective officer complement for qualifying ships) | TTM19003 |
| FA00/SCH22/PARA19 (qualifying ships) | TTM17101 |
| SI00/2129/REG10 (Secretary of State minded not to approve) | TTM19008 |
| Contact points | TTM01120 |